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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.05 Yards per unit: standard, 4.72 yards; actual,
The following data relate to direct materials costs for February:
Materials cost per yard: standard, $1.99; actual, $2.05
Yards per unit: standard, 4.72 yards; actual, 4.94 yards
Units of production: 9,100
The direct materials quantity variance is
a.$3,983.98 favorable
b.$3,983.98 unfavorable
c.$4,104.10 favorable
d.$4,104.10 unfavorable
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